Definitions

Article 4 - Agreement - DTAA - Article 4 - Article 4 1. For the purposes of this Agreement, unless otherwise defined: a) the term India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime .....

nd Federation of Saint Kitts (Saint Christopher and Nevis) and when used in a geographical sense, means the territory or territories of Saint Kitts and Nevis; c) the term Contracting Party means India or Saint Kitts and Nevisas the context requires; .....

its authorised representative; e) the term person includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting Parties; f) the term company .....

be readily purchased or sold by the public. Shares can be purchased or sold by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; h) the term principal class of shares means the c .....

Bombay Stock Exchange, and any other stock exchange recognised by the Securities and Exchange Board of India; (ii) in Saint Kitts and Nevis, the Eastern Caribbean Securities Exchange and any other stock exchange recognised by the Eastern Caribbean Se .....

form; l) the term public collective investment fund or scheme means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares .....

ontracting Party submitting a request for information to, or having received information from, the requested Party; n) the term requested Party means the Contracting Party which is requested to provide information or which has provided information; o .....